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Browsing Archives

2019

Taxation on payments made to a company’s director

A 23 April 2019 binding Tax consultation has clarified what retention rate must be applied to remunerations paid by a company to its director or board members when such company is part of a holding group. Salaries and payments received ...
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Can a property be sold twice to different buyers?

A recent Supreme Court ruling dated 28 May 2019, analyses a case in which a same property is sold to two different buyers and it declares once more the importance of registering your property at the Land Registry. In the ...
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Taxation on transfers made between co-owners

The Supreme Court on rulings dated as of 14, 20 and 26 March 2019 has clarified how transfers made between co-owners of real estate should be taxed, under the assumption that they are formalised before a Notary Public. In such ...
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New regulations on rental agreements as of March 6th

The 7/2019 Royal Decree amends, among others, the Law on Urban Rentals. The most significant changes are the following: The minimum term of a contract has been extended fromthree to five years for individuals and seven for companies; consequently, if ...
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